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TMI Blog2023 (1) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... or undertake self-employment directly after such training or coaching. Appeal allowed. - Service Tax Appeal No. 220-221 of 2012 - A/10094-10095/2023 - Dated:- 23-1-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Jigar Shah and Amber Kumrawat (Advocate) appeared for the Appellant Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER M/s ICFAI, Branch Vadodara (hereinafter referred to as the Appellant ) during relevant period was a constituent of Institute of Chartered Financial Analysis of India, Hyderabad (for brevity, ICFAI Hyderabad') which was inter-alia engaged in imparting educational programmes in the areas of finance, banking, insurance, accounting, law, management, information technology, arts, commerce, education, science and technology, at bachelor's and master's level on full time campus and distance learning modes. Upon successful completion of the aforesaid courses degree certificates were awarded by ICFAI University Dehradun established under the respective State Act and recognised by UGC under Section 2(1) of UGC Act, 1956. The aforesaid educational programmes help the students to get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en October 2007 to September 2008) and Rs. 10,81,809/- (for the between October to September 2009) along with applicable interest and penalty was proposed to be recovered from the Appellant. 1.6 The adjudicating authority namely, learned Additional Commissioner adjudicated the above Show Cause Notice issued to the appellant vide common order in original no 9/DEM/STJC/D-III/10-11 dated 30.11.2010 and upheld the demand of service tax as proposed therein along with applicable interest and penalty. Aggrieved by the aforesaid order, the appellant filed an appeal to the learned Commissioner (Appeals) Vadodara. The Learned Commissioner (Appeals) decided the appeals vide order in appeal No. COMMR (A)/69 70/VDR-I/2012 dated 08.02.2012whereby he confirmed the demand of service tax confirmed by the adjudicating authority along with applicable interest and penalties. Being aggrieved by the findings of the learned Commissioner (Appeals) in the impugned order, the appellant has preferred the present appeals before this Tribunal. 2. Shri Jigar Shah along with Shri Amber Kumrawat, learned Counsel appearing on behalf of the appellant submits that this issue is no longer res-integra in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the submissions made by both sides and on perusal of records, we find that the adjudicating authority has in the denovo adjudication in paragraph No 8 has correctly brought out the limited demands by the Tribunal in the second final order and has proceeded to decide the issue. 6. The adjudicating authority in the order-in-original has held against the appellant for denying the benefit of Notification No. 9/2003-ST and 24/2004 only on the ground that appellant is not a vocational training institute. According to the term vocational training institute does not include various educational programmes conducted by the appellant in the field of management, finance, banking, insurance, accounts law etc. and the exemption notification has to be construed strictly for claiming the benefit of exemption; that definition of the word (skill) as per business dictionary etc will not cover various educational programmes conducted by the appellant. 7. As regards the submissions made by the learned counsel that the second order of the Tribunal needs to be set aside on the ground that on the same set of facts, the second order has held that the appellant is not a university. In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided in relation to commercial training or coaching, by,- (a) a vocational training institute; or (b) a recreational training institute, to any person, from the whole of the service tax leviable thereon under section 66 of the said Act. Explanation. - For the purposes of this notification, - (i) vocational training institute means a commercial training or coaching centre which provides vocational training or coaching that impart skills to enable the trainee to seek employment or undertake selfemployment, directly after such training or coaching; (ii) recreational training institute means a commercial training or coaching centre which provides training or coaching relating to recreational activities such as dance, singing, martial arts or hobbies. 9. It can be seen from the above reproduced notifications that the explanation as to what is vocational training institute indicates that the said exemption can be extended to any vocational training institute which imparts skills to enable the trainee to seek employment or undertake self-employm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether the petitioner which is admittedly vocational training institute and satisfies the criteria for exemption under Notification No. 24/2004- S.T., is yet disentitled to the benefit of the exemption. The adjudicating authority assumed that the assessee is not entitled to exemption from the liability to Service Tax, as the assessee did not satisfy the requirement of a vocational training instituteas defined in exemption Notification No. 3/2010-S.T. 6. In our considered view, this assumption by Revenue and by the adjudicating authority is fallacious and misconceived. The power to grant exemption, in the nature of an executive exercise of power is under Section 93 of the Act. The provision authorises no grant retrospective exemption or to alter the scope of an extant exemption retrospectively. In this view of the matter, exemption Notification No. 3/2010-S.T., dated 27-2-2010 can only have prospective effect and cannot alter the definition of the expression vocational training institute retrospectively. Vocational Training Institute as defined by Notification No. 24/2004-S.T., dated 10-9-2004 contains no such restrictive definition which requires affiliation to National Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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